An Information Letter provides general statements of well-defined law without applying them to a specific set of facts. They are provided by the IRS National Office in response to requests for general information by taxpayers, by congress-persons on behalf of their constituents, or by congress-persons on their own behalf. 

Note: Information letters are advisory only and have no binding effect on the IRS.

View more about Using IRS Forms, Instructions, Publications and Other Item Files.

  1. Enter a term in the Find box.
  2. Click the Search button.
도움말 찾기
숫자 UILC 주제 출시일
2010-0048 3121.00-00 Definitions 03/10/2010
2010-0047 7701.00-00 Definitions 03/23/2010
2010-0046 9999.98-00 Not Able to Identify Under Present List 03/09/2010
2010-0045 9999.98-00 Not Able to Identify Under Present List 03/09/2010
2010-0044 162.00-00 Trade or Business (Deductible v. Not Deductible) 03/09/2010
2010-0043 3121.02-00 Employment 03/09/2010
2010-0042 3402.06-00 Supplemental Payments 03/09/2010
2010-0041 165.00-00 Deductions For Losses 03/09/2010
2010-0040 36.00-00 First-Time Homebuyer Credit 03/09/2010
2010-0039 165.04-00; 165.04-02 Limitations on Losses of Individuals - Casualty and Theft; Net Casualty Loss 03/09/2010
2010-0038 36.00-00 First-Time Homebuyer Credit 03/09/2010
2010-0037 45.00-00 Electricity Produced from Certain Renewable Sources 03/09/2010
2010-0036 136.00-00; 25D.00-00 Energy Conservation Subsidies Provided by Public Utilities; Energy Efficient Property 03/09/2010
2010-0035 36.00-00 First-Time Homebuyer Credit 03/09/2010
2010-0034 164.12-00 Other 03/09/2010
2010-0033 36.00-00 First-Time Homebuyer Credit 03/09/2010
2010-0032 132.03-00 Working Condition Fringe 03/09/2010
2010-0031 36.00-00 First-Time Homebuyer Credit 03/09/2010
2010-0030 9999.98-00 Not Able to Identify Under Present List 03/09/2010
2010-0029 36.00-00 First-Time Homebuyer Credit 03/09/2010
2010-0028 36.00-00 First-Time Homebuyer Credit 03/09/2010
2010-0027 36.00-00 First-Time Homebuyer Credit 03/09/2010
2010-0026 9999.98-00 Not Able to Identify Under Present List 03/09/2010
2010-0025 45.00-00; 48.00-00 Electricity Produced from Certain Renewable Sources; Reforestation Credit 03/08/2010
2010-0024 136.00-00; 25D.00-00 Energy Conservation Subsidies Provided by Public Utilities; Residential Energy Efficient Property 03/10/2010